Dear Omid,
Here enclosed are the screenshots of payroll posting without 2001 record. Exp and BS accounts are balanced and documents are error free.
For your first point /101 is made up of the below components. Final amount is getting rounded off and paid and posted.
| /101 | 413.22 |
| 9902 | 797.52 |
| 9906 | 3189.6 |
| 1000 | 930.32 |
| 2105 | 330 |
| Sum | 5660.66 |